Government consults on new tax rules for UK workers employed through offshore intermediaries –

“New rules aimed at ensuring that businesses which employ UK-based workers through offshore structures pay the correct employment taxes have been published for consultation by the Government.”

Full story, 31st May 2013


Employment tribunal to lose power to make wider recommendations in discrimination cases –

“The Government is to remove the Employment Tribunal’s power to make recommendations to employers that go beyond the specifics of a particular discrimination claim, it has announced.”

Full story, 10th May 2013


No sick pay, no maternity pay: Chancellor targets employers’ tax loophole that damages teachers’ and nurses’ rights – The Independent

Posted March 18th, 2013 in budgets, children, income tax, maternity leave, national insurance, news, sick leave by sally

“A tax loophole which allows firms to dodge around £100 million a year in National Insurance will be closed in the Budget, it was announced.”

Full story

The Independent, 16th March 2013


Flat-rate pensions plan revealed – BBC News

Posted January 14th, 2013 in contracting out, national insurance, news, pensions by tracey

“Details of the government’s plans to introduce a flat-rate pension by 2017 – equivalent to £144 per week in today’s money – have emerged ahead of an official announcement next week.”

Full story

BBC News, 12th January 2013


UK Uncut makes high court challenge to Goldman Sachs tax deal – The Guardian

Posted June 13th, 2012 in banking, interest, judicial review, national insurance, news, tax avoidance by sally

“A deal worth at least £10m between banking giant Goldman Sachs and the head of HM Revenue and Customs is set to be challenged in the high court on Wednesday by tax-avoidance campaign group, UK Uncut Legal Action.”

Full story

The Guardian, 13th June 2012


Cathie and another v Secretary of State for Business, Innovation and Skills – WLR Daily

Cathie and another v Secretary of State for Business, Innovation and Skills [2012] EWCA Civ 739; [2012] WLR (D) 168

“In the context of determining whether to disqualify a company director for misconduct in the direction of an insolvent company the use of the expression ‘exceptional circumstances’ was better avoided. The expression ‘extenuating circumstances’ was to be preferred, because the fact finder’s task was to consider the evidence as a whole, including extenuating circumstances, and to decide whether the director had fallen below the standards of probity and competence appropriate for persons fit to be company directors.”

WLR Daily, 1st June 2012


Payments to funded unapproved retirement benefit schemes attract NI contributions as earnings, court says –

Posted June 1st, 2012 in national insurance, news, pensions by tracey

“Payments made by an employer for the benefit of an employee into a funded unapproved retirement benefit scheme (FURBS) are classed as ‘earnings’ on which the employer must pay national insurance contributions (NICs), the Court of Appeal has ruled.”

Full story, 31st May 2012


Revenue to appear in court over Goldman Sachs ‘sweetheart’ deal – The Guardian

Posted April 18th, 2012 in banking, HM Revenue & Customs, national insurance, news, tax avoidance by sally

“Her Majesty’s Revenue and Customs will be forced to defend itself in court against allegations that it gave one of the world’s most profitable banks a sweetheart deal on the repayment of unpaid taxes worth up to £20m.”

Full story

The Guardian, 18th April 2012


Mirrlees Review recommends “radical” tax reform –

Posted September 15th, 2011 in income tax, national insurance, news, reports, stamp duty, taxation, VAT by tracey

“Stamp duty on property transactions is ‘inefficient and damaging’ and should be abolished, while VAT should be levied on financial services business and income tax merged with national insurance, an independent report on taxation in the UK has claimed.”

Full story, 14th September 2011


Lump sum motoring expenses subject to NICs if not linked to mileage, tribunal says –

Posted September 1st, 2011 in national insurance, news, tribunals by sally

“Employers will have to be more careful about how they pay their employees for motoring expenses after a tax tribunal ruling that lump-sum allowances could be subject to national insurance contributions (NICs).”

Full story, 1st September 2011


Warning over national insurance and income tax merger plans – The Guardian

Posted March 21st, 2011 in income tax, national insurance, news by sally

“Government plans to merge national insurance and income tax expected in this week’s budget could be ‘politically explosive’ and create a new system of winners and losers, tax experts have warned.”

Full story

The Guardian, 20th March 2011


Fixed share partners are not employees, EAT rules – The Lawyer

Posted November 26th, 2010 in employment, law firms, national insurance, news, partnerships by sally

“An attempt to have fixed share partners legally defined as employees has failed at the Employment Appeal Tribunal.”

Full story

The Lawyer, 26th November 2010


Revenue and Customs Commissioners v Kearney – WLR Daily

Posted March 25th, 2010 in appeals, law reports, national insurance, taxation, time limits by sally

Revenue and Customs Commissioners v Kearney [2010] EWCA Civ 288; [2010] WLR (D) 89

“To obtain an extension of time to pay Class 3 national insurance contributions a taxpayer had to show that his failure to make the payments on time was due to ignorance not caused by his own lack of care and diligence. All relevant circumstances were factors to be balanced together to assess or evaluate on a case-by-case basis whether due care and diligence had been exercised, and if not, whether that failure had been the cause of the contributor’s ignorance of his obligation to pay the contributions.”

WLR Daily, 24th March 2010


Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

National Insurance Contributions Act

Posted July 23rd, 2008 in legislation, national insurance, social security by sally

National Insurance Contributions Act published

Full text of Act (PDF)


Anger as pension reform rejected – BBC News

Posted December 21st, 2007 in national insurance, news, pensions, women by sally

“The government has rejected a plan to let women boost their state pensions by buying up to nine years’ worth of extra National Insurance (NI) contributions.”

Full story 

BBC News, 20th December 2007